Printing HSN Code: Classification for Digital and Offset Printing
Printing services cover a wide range of activities such as bill books, visiting cards, brochures, labels, packaging material, newspapers and books. These services can be provided using digital printing machines for small runs or traditional offset printing presses for large quantity jobs. For GST purposes, printing is treated as a service and is classified under a Service Accounting Code, commonly referred to as SAC, instead of a goods HSN code.
Most commercial printing services fall under SAC 9989, which covers printing and reproduction services. The usual GST rate on these services is 18 %, unless a specific notification prescribes a lower rate for a particular type of print job such as textbooks or newspapers. Using the right printing HSN or SAC code on invoices helps both printers and customers keep their GST records correct.
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What is the HSN Code for Printing Services?
In GST language, printing services are classified under SAC 9989 rather than a goods HSN. This code covers digital printing, offset printing, screen printing, flex printing and similar services where the main supply is the printing work, even though paper, ink and plates are also used. For most general commercial printing jobs, the applicable GST rate is 18 %.
Printing Services HSN and GST Rate Table
Printing HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 10 |
| Section Title | Guide to HSN Section 10 |
| Section Description | PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD & ARTICLES THEREOF |
| Chapter | |
|---|---|
| Chapter No | 49 |
| Chapter Title | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
| Chapter Description | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 49011010 | Printed Books In Single Sheets | 0% |
| 49011020 | Handprinted or Blockprinted Textiles on Paper | 5% |
| 49019100 | Dictionaries, Encyclopaedias & Serial Installments | 5% |
| 49019900 | Printed Books, Brochures & Printed Matter | 5% |
| 49040000 | Music, printed or manuscript | 0% |
| 49051000 | Maps Charts in Book Form | 12% |
| 49052000 | In Book Form | 12% |
| 49059010 | Geographical maps/charts: Other | 12% |
| 49059020 | Other | Globe | 12% |
| 49059090 | Printed maps, charts, atlases, and globes of all kinds | Other | 12% |
| 49059100 | Geographical Hydrological Astronomical Maps Charts | 12% |
| 49059910 | Other Printed Maps Charts | 12% |
| 49059990 | Tussar silk waste | 12% |
| 49090010 | Soap-Based Wetting Agents (Retail) | 18% |
| 49090090 | Greeting/Wedding Cards | 18% |
| 49100010 | Advertising calendar | 18% |
| 49100090 | Printed calendars | 18% |
| 49111010 | Trade Advertising Material, Printed Posters | 18% |
| 49111020 | Commercial Catalogues | 18% |
| 49111030 | Printed Inlay Cards | 18% |
| 49111090 | Trade advertising material, commercial catalogues | 18% |
| 49119100 | Pictures, Designs, Photographs | 18% |
| 49119910 | Hard copy of computer software | 18% |
| 49119920 | Computer/Device Reproduced Plans/Drawings | 18% |
| 49119990 | Other printed matter | Other | 18% |
* GST rates may vary based on the latest GST notifications
How Digital and Offset Printing Are Classified under HSN
Digital printing and offset printing are two different technologies, but from a GST classification point of view, both are treated as printing services. When a customer gives artwork and content, and the printer supplies printed material based on that content, the activity is taxed as a printing service. The SAC code 9989 remains the same even if the printing method, machine size or quantity changes.
Sometimes, printers also supply paper separately or undertake design work along with printing. In such cases, the main nature of the contract must be seen. If printing is the primary activity and paper is incidental, the entire value is normally taxed as a service under SAC 9989 at 18 %.
The HSN Code for Other Printing Services
Some printing activities, such as printing of books, newspapers or journals, may enjoy a concessional rate or exemption when specific conditions are met. For example, printing of school textbooks may be taxed at a lower rate if the value of goods and services is split in a particular manner. However, such treatments are based on detailed notifications and contract structures, so printers should consult their tax advisor before applying a lower rate.
Printing services provided to packaging manufacturers, brand owners or exporters are normally taxed at 18 % under SAC 9989. The same code is used whether the printing is done on paper, board, film or foil, as long as the main activity is printing and reproduction of content.
GST on Printing Products and Services
In general, commercial printing services attract 18 % GST. The tax is collected by the printer on the invoice value, and business customers can take input tax credit subject to the normal rules of GST. Printers must issue proper tax invoices that show the SAC code, taxable value and GST amount clearly.
For small printers operating under the composition scheme, different rules apply. They pay tax at a fixed rate on their turnover and cannot charge GST separately or collect input tax credit. Therefore, they should be careful while mentioning tax details on their invoices and bills.
